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Taxes Consolidation Act, 1997 (Number 39 of 1997)


747AA Treatment of certain offshore funds.

Without prejudice to “offshore fund” having the meaning assigned to it by section 743 for the purposes of Chapter 4, where that Chapter does not apply to an offshore fund by virtue of subsection (2A) of section 747B, then Chapter 2 and section 747A shall not apply in respect of that offshore fund.




Inserted by FA07 s39(1)(b). Applies as respects income arising or gains accruing on or after 20 February 2007.